AS 44.19.147: Internal audit records.

The office shall keep a complete file of internal audit reports resulting from audits conducted under AS 44.19.145(a), and a complete file of the internal audit work papers and other related supportive material. Internal audit work papers and other related supportive material are confidential, and internal audit reports are confidential until released by the governor. However, internal audit work papers and other related supportive material containing information, data, estimates, and statistics obtained during the course of an audit conducted under AS 44.19.145(a) may be kept confidential only to the extent required by law applicable to the agency from which the material is or was obtained.